立教大学

HOSODA Masahiro
Associate Professor

Ph.D.（Business Administration) Meiji University

HOSODA MasahiroAssociate Professor

Ph.D.（Business Administration) Meiji University

Specializing in management accounting, Masahiro Hosoda is consistently engaged in research related to management control systems (MCSs) for fulfilling corporate social responsibility (CSR). On this subject, he has been engaged in qualitative research targeting Japanese large companies and SMEs. Currently, he is conducting research on individual sustainability issues and MCSs. In addition, he is conducting research related to the relationships between integrated reporting and MCSs. His papers have been published in Business Strategy and the Environment, Corporate Social Responsibility and Environmental Management, and Corporate Governance – The International Journal of Business in Society.

Specialized field

Management Accounting, Management Control Systems, Cost Accounting

Current Position

Department of Business
Graduate School of Business, Master in Business Program

Educational background

Meiji University School of Business Administration Department of Accounting Graduated
Meiji University Graduate School of Business Administration Department of Business Administration Master's Program Completed
Meiji University Graduate School of Business Administration Department of Business Administration Doctoral Program Completed

Major Research Achievements

Nagano, S. and Hosoda, M. (2023), "Promoting gender equality through the use of management control systems: a case study in Japan", Accounting, Auditing & Accountability Journal, Vol. 36 No. 5, pp. 1274-1297.
Hosoda, M. (2022), "Adoption of Integrated Reporting and Changes to Internal Mechanisms in Japanese Companies", Corporate Social Responsibility and Environmental Management, Vol. 29 No. 2, pp. 421–434.
Hosoda M. (2021), "Promoting Gender Diversity and Inclusion at Workplace: A Case Study of a Japanese Retail and Financial Service Company", In: Eweje G., Nagano S. (eds) Corporate Social Responsibility and Gender Equality in Japan. CSR, Sustainability, Ethics & Governance. Springer, Cham.
Hosoda, M. (2021), “Integrated Reporting and Changes in Management Control Systems in Large Japanese Companies”, Corporate Governance: The International Journal of Business in Society, Vol. 21 No. 3, pp. 397-409.
Hosoda, M. (2018), “Management Control Systems and Corporate Social Responsibility: Perspectives from a Japanese Small Company”, Corporate Governance: The International Journal of Business in Society, Vol. 18, No. 1, pp. 68-80.

Award Funding

"The social and environmental impact of covid-19 on Japan" JSPS Invitational Fellowships for Research in Japan (Long-term) 2021/09 / 01-2021 / 11/30

Professional Activities

Business Strategy and the Environment, Associate Editor
Corporate Governance: The International Journal of Business in Society, Associate Editor .
Japan Society of The Organizational Accounting, Director